Know they not that Allah accepts repentance from His servants and accepts the Sadaqat)

This Ayah encourages reverting to repentance and giving charity, for each of these actions erases, deletes and eradicate sins. Allah states that He accepts the repentance of those who repent to Him, as well as charity from pure resources, for Allah accepts it with His Right Hand and raises it for its giver until even a date becomes as large as Mount Uhud. Abu Hurayrah narrated that the Messenger of Allah said,

18. And in the hours before dawn, they were (found) asking (Allah) for forgiveness.

Tafsir Ibn Kathir, Volume 9, Page 261.

Allah said:

﴿وَبِالاٌّسْحَـرِ هُمْ يَسْتَغْفِرُونَ ﴾

(And in the hours before dawn, they were asking for forgiveness.) Mujahid and several others said: “They were performing Salah.” Others said that they would stand in prayer during the night and delayed asking Allah for forgiveness until the latter hours before dawn. As Allah, the Exalted the Blessed, said;

﴿وَالْمُسْتَغْفِرِينَ بِالاٌّسْحَارِ﴾

(And those who seek forgiveness during the last hours of the night.)(3:17); This is because it is better if asking for forgiveness is done while praying. It is confirmed in the Sahih collections as well as others, from several Companions, that the Messenger of Allah said,

(Allah, the Most High, descends each night to the lowest heaven when the last third of the night remains. He says, “Is there anyone who is repenting so that I may accept his repentance Is there anyone seeking forgiveness, so that I may forgive him Is there anyone asking of Me, so that I may grant him his request” until Fajr begins).